Legal Opinion

Bechara Nader, Transferee v. Commissioner of Internal Revenue

Court of Appeals for the Seventh Circuit

Decided September 25, 1963No. 14061PublishedCited by 9 opinions

1Opinion of the Court

SWYGERT, Circuit Judge.

The Commissioner of Internal Revenue determined that petitioner, Bechara Nader, is liable as transferee of certain as sets of George J. Deeb, Sr. and Charline Deeb in the amount of $9,938.90 plus interest. The sum represents income taxes owed by the Deebs for the years 1948, 1952, and 1953. The assets were transferred by deed on August 2, 1955, and consisted of approximately twenty-four acres of vacant unimproved land located in Indianapolis, Indiana.

Petitioner sought a redetermination in the Tax Court. That court sustained the Commissioner and this petition for review…

2Cases cited7 opinions

  1. Commissioner v. SternSupreme Court of the United States · 1958
  2. Leader Publishing Co. v. Grant Trust & Savings Co.Indiana Supreme Court · 1915
  3. Smith v. SelzIndiana Supreme Court · 1888
  4. First National Bank v. SmithIndiana Supreme Court · 1898
  5. Jameson v. DilleyIndiana Court of Appeals · 1901

2 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. United States v. Elmer L. Denlinger, Myrle Denlinger, and Church of St. MatthewCourt of Appeals for the Seventh Circuit · 1993
  2. Tilton v. CommissionerUnited States Tax Court · 1987
  3. Phyllis Jane Eyler v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
  4. Eyler v. CommissionerUnited States Tax Court · 1983
  5. Zadorkin v. CommissionerUnited States Tax Court · 1985

4 more not listed; retrieve them via the Exa API.

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